The purpose of adopting this proposed new rule (which replaces Emergency Rule 12DER14-03) is to implement the provisions of Section 5 of Chapter 2007-339, L.O.F., Section 3 of Chapter 2008-173, L.O.F., and Section 5 of Chapter 2012-193, L.O.F. The ...

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NO.:RULE TITLE:

12D-8.0065Transfer of Homestead Assessment Difference; "Portability"; Sworn Statement Required; Denials; Late Applications

PURPOSE AND EFFECT: The purpose of adopting this proposed new rule (which replaces Emergency Rule 12DER14-03) is to implement the provisions of Section 5 of Chapter 2007-339, L.O.F., Section 3 of Chapter 2008-173, L.O.F., and Section 5 of Chapter 2012-193, L.O.F. The effect of adopting this rule is that procedures that support applications for and the processing of taxpayers’ “portability” requests will be available to taxpayers and property appraisers. This is the second rule development workshop to be held on this proposed new rule. The first workshop was held on February 24, 2015.

SUBJECT AREA TO BE ADDRESSED: The proposed new rule addresses the procedures home owners can use to transfer their assessment limitation difference when they abandon a homestead in one location in Florida and qualify for homestead in another location in Florida. The rule text is on the Department’s website at http://dor.myflorida.com/dor/property/legislation/rules/.

RULEMAKING AUTHORITY: 195.027(1), 213.06(1) FS.

LAW IMPLEMENTED: 192.047, 193.114, 193.1142, 193.155, 193.461, 193.703, 194.011, 194.013, 195.084, 200.065 FS.

A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: May 19, 2015, 10:00 a.m.

PLACE: Conference Room 3503, Building 2, Capital Circle Office Complex, 2450 Shumard Oak Blvd., Tallahassee, Florida. The public can also participate in this second workshop through our teleconference system using instructions that will be included with the agenda for this workshop. The agenda and supporting information for this second workshop will be posted on the Department’s Internet web site at: http://dor.myflorida.com/dor/property/legislation/rules/.

Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Mike Cotton, Senior Tax Specialist, Property Tax Oversight Program, 2450 Shumard Oak Boulevard, Tallahassee, Florida 32312-0000, telephone: [phone], email: [e-mail]. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Steve Keller, Executive Senior Attorney, Office of the General Counsel, Department of Revenue, 2450 Shumard Oak Boulevard, Tallahassee, Florida 32399-0104, telephone: [phone], email: [e-mail]. The rule text is on the Department’s website at http://dor.myflorida.com/dor/property/legislation/rules/

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT NO CHARGE FROM THE CONTACT PERSON LISTED ABOVE.